GST Exemption on Toll Charges Explained: Fastag, Overloading Fees Clarified in Circulars 177/09/2022-TRU & 164/20/2021-GST.
Services related to access to roads or bridges via toll charges are generally exempt from GST, including CGST, UTGST, SGST, and IGST. Clarifications are provided regarding the taxability of additional toll fees collected from vehicles without Fastag, as outlined in Circular No. 177/09/2022-TRU. Additionally, the applicability of GST on overloading charges collected at toll plazas is addressed in Circular No. 164/20/2021-GST.